Auditing and Assurance Standards and Guidance

Auditing Standards (Ireland)

FRC ISAs (UK and Ireland) applicable for periods beginning on or after 15 December 2010 but before 17 June 2016

ISQC (UK and Ireland) 1 Quality control for firms that perform audits and reviews of financial statements, and other assurance and related services engagements

Requirements

Relevant Ethical Requirements

20.	The firm shall establish policies and procedures designed to provide it with reasonable assurance that the firm and its personnel comply with relevant ethical requirements. (Ref: Para. A7-A10)

Licence and copyright

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